Human Capital Management Disclosure

It’s here! You have to disclose the value of your human capital!


Great news for investors and employees! As of 9 November 2020, the U.S. Securities and Exchange Commission now requires all public companies to disclose the value of their human capital. The purpose of modernizing the disclosure statement is to allow investors to make more informed investment decisions. Public disclosure of human capital value will also provide current and future employees insights into an organization’s people practices. 

For now, the rule calls for disclosure of three basic people metrics: attraction, development, and retention. However, under the International Organization for Standardization (ISO) 30414:2018 Human Resource Management – Guidelines for Internal and External Human Capital Reporting, 59 additional best-practice metrics were released. These metrics were established to standardize global human capital value reporting. Effective 4QFY20, all public companies must disclose to investors initially (form S-1), quarterly (form 10-Q), and annually (form 10-K).


Our evaluation and measurement experts will build a strategy and plan for your human capital management (HCM) disclosure reporting. We work with you to identify metrics that will meet SEC basic reporting standards and employ the ISO 30414:2018 best practice metrics to keep you in compliance and ahead of the game.